The Supreme Court did not rule the entire 2024 General Appropriations Act (GAA) unconstitutional or declare impeachment grounds against President Ferdinand Marcos Jr. Instead, it struck down a special provision on PhilHealth funds and upheld Marcos' certification of urgency. However, in his separate opinion, Justice Marvic Leonen argued that Marcos committed grave abuse of discretion.
In December 2024, the Supreme Court issued a decision in the case concerning the transfer of PhilHealth funds to the National Treasury. In a unanimous ruling penned by Associate Justice Amy Lazaro Javier, it struck down Special Provision 1(d) of the 2024 GAA, which authorized the return of excess reserve funds from government-owned corporations. The court ordered the return of P60 billion in already transferred funds to PhilHealth and permanently enjoined the transfer of the remaining P29.9 billion.
The decision arose from petitions by various groups and public health advocates challenging the Department of Finance's order to transfer P89.9 billion in 'excess' PhilHealth funds. Additionally, the court upheld the validity of President Marcos' certification of the 2024 GAA as urgent, stating that the president acted within his authority.
However, Senior Associate Justice Marvic Leonen dissented in his separate opinion. He argued that Marcos committed 'grave abuse of discretion' by issuing the certification of urgency, as no public calamity or emergency existed at the time. Leonen further contended that the entire 2024 GAA was unconstitutional due to this invalid certification. Yet, this remained the view of a single justice and was not adopted by the full court.
Leonen's statements did not explicitly constitute grounds for impeachment. A misleading YouTube video uploaded on December 6, 2024, with over 22,000 views, misrepresented his opinion as the court's official ruling, fueling misinformation about impeachment against Marcos. To date, no impeachment complaint against the president has succeeded.
Petitioners hailed the decision as a win for every Filipino, amid ongoing scrutiny of budget controversies such as bicameral insertions.
